Abstract:This descriptive qualitative research analyzes the effectiveness of policy implementation on handling vagrants and beggars at the Social Affairs and Community Empowerment Office of Gorontalo City. Four indicators from George…
orge C. Edward III's policy implementation theory—communication, resources, disposition, and bureaucratic structure—are employed as the analytical framework. Field data obtained through observation, interviews, and documentation were systematically analyzed using the data condensation, display, and conclusion drawing model of Miles, Huberman, and Saldana. The findings indicate that the policy implementation on handling vagrants and beggars at the Social Affairs and Community Empowerment Office of Gorontalo City has been running fairly well but has not yet been optimal. In the communication aspect, coordination among implementers has been functioning well; however, information dissemination to target groups and the general public remains suboptimal. In the resources aspect, policy implementation has been supported by human resources, authority, and facilities, yet is still constrained by limited personnel and underutilized facilities and databases. In the disposition aspect, officials demonstrate commitment, responsibility, and a professional attitude in implementing the policy; however, guidance programs have not been able to reach all vagrants and beggars on a sustainable basis. In the bureaucratic structure aspect, policy implementation has been supported by Standard Operating Procedures (SOPs), clear task distribution, and inter-division coordination; nevertheless, SOP implementation in the field still needs optimization to ensure services reach all target groups. Based on these findings, the Social Affairs and Community Empowerment Office of Gorontalo City needs to enhance communication and socialization to target groups, strengthen human resources and supporting facilities, optimize guidance and empowerment programs, and improve inter-agency coordination so that the policy implementation on handling vagrants and beggars can be more effective in improving social welfare.
Abstract:Hospital operations provide healthcare services while generating environmental impacts through medical waste, hazardous and toxic waste, wastewater, and the consumption of energy, water, and other resources. These impacts…
s require hospitals to adopt environmental management practices that extend beyond regulatory compliance and strengthen environmental awareness. This study aims to analyze the role of green accounting in fostering environmental awareness and supporting organizational sustainability at a specialized hospital (RSK X) in East Java, Indonesia. The study employed a qualitative approach within an interpretive paradigm using a case study design. Data were collected through in-depth interviews, observations, and documentation involving informants engaged in environmental management and hospital operations. Data were analyzed through data reduction, data display, conclusion drawing, and thematic analysis using NVivo 14 Pro. The findings indicate that green accounting practices at RSK X are reflected in medical and hazardous waste management, wastewater treatment plant operations, environmental monitoring, resource efficiency, environmental reporting, and environmental cost recording. These practices function not only as mechanisms for administrative compliance and cost control but also as instruments for fostering employees' environmental awareness through socialization, monitoring, habituation, and behavioral change. Green accounting implementation is supported by management commitment, government regulations, accreditation requirements, and organizational culture. However, constraints remain, particularly the absence of a dedicated green accounting report, limited integration of environmental information into the hospital information system, and varying employee understanding of green accounting. The study concludes that green accounting serves managerial and behavioral functions by improving environmental accountability, strengthening environmental awareness, and contributing to hospital sustainability.
Abstract:Digital financial transparency is crucial for achieving the Sustainable Development Goals (SDGs), particularly for building accountable and trustworthy public institutions. Limited studies examine whether digitalization…
actually delivers accessible financial information and whether such transparency strengthens sustainable public governance. This study addresses that gap by constructing an original, multi-dimensional, portal-level Digital Financial Transparency Index (DFTI) and linking it to sustainable public governance, an association not previously tested at the Indonesian subnational level. Using a quantitative, explanatory design, financial management and public information portals are assessed through content analysis. Twenty-one indicators covering organizational information, financial transparency, and website accessibility are aggregated into the DFTI. Sustainable public governance is proxied by the 2024 electronic-based government system (SPBE) index, the only nationally standardized, externally assessed, and annually published measure of digital public administration maturity in Indonesia. Ordinary least squares regression tests the hypothesis, complemented by Spearman correlation as a non-parametric robustness check suited to the small city and regency subsamples. The findings show DFTI has a positive and significant effect on SPBE (β = 0.026; p = 0.032). The effect operates through content rather than appearance: among regencies, organizational information and financial transparency correlate significantly (p < 0.05) with SPBE, website accessibility does not. The results provide recommendations that local governments should adopt a standardized minimum financial-disclosure content and prioritize the weakest indicators, which are raw data, citizen-friendly budget summaries, and personal data protection. Also the provincial government should channel budget-capacity support to low-DFTI regencies, where transparency and maturity are most strongly associated with budget resources to advance SDG 17.
Abstract:This study aims to examine and analyze the effects of financial capability, intellectual capital, and digital payment on the performance of microenterprises in Surabaya City. The study employed a quantitative approach using…
ing primary data collected through questionnaires distributed to microenterprise owners operating in the Culinary Tourism Centers (Sentra Wisata Kuliner) of Surabaya. The study population consisted of 1,154 microenterprise owners. Based on the Yamane formula, the minimum required sample size was 174 respondents; however 182 valid respondents were successfully obtained through a cluster random sampling technique and included in the analysis. Data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS version 4 software. The results indicate that financial capability, intellectual capital, and digital payment have positive and significant effects on microenterprise performance in Surabaya. These findings suggest that the ability of business owners to manage financial resources, leverage intellectual resources, and utilize digital payment systems plays a crucial role in improving business performance. Enhanced financial capability enables entrepreneurs to make more effective financial decisions, while the utilization of intellectual capital supports more efficient business management. Furthermore, the use of digital payment systems provides greater convenience and efficiency in business transactions.
Abstract:Abrogation (abrogation) holds a central, vexed position in Islamic legal-theological hermeneutics. Classical uṣūl al-fiqh elaborated a technical theory of abrogation that attempted to mediate the diachronic process of revelation…
revelation and the demands of fixity of legal judgment (ḥukm). Tradition receipts that later scripture abrogates earlier scripture wherever actual, unavoidable contradiction is found, classically expressed as "al-nāsikh wa-l-mansūkh.". Pre-modern thinkers classified modes and cases of abrogation, inferred them from revelational phases, and counted suspected cases throughout the Qur'an and Sunna. Modern scholarship avoids both epistemic pretensions and hyperbolic earlier assertions of abrogation. The article tracks early meanings, introduces intratraditional caution that moderated abrogation, and evaluates recent re-analyses based on coherence theory, maqāṣid (purposes), historicization in context, and ethics. It argues that abrogation was included in pre-modern dogmatics as a component of a package of other hermeneutical strategies (specification, restriction, prioritization, suspension) and that available resources allow for a less ambitious, economy-of-means approach. A renovated dogma leaner, evidence-based, and syncretized with maqāṣid and semantics can ensure the normativity of revelation and make the law more attentive to modern moral concerns, such as gender justice, religious pluralism, and violence. The paper reaches its climax with the proposal of a "manifest conflict resolution" regime. where abrogation is held in reserve as a last resort and not the initial starting point and has ramification for legal rulings (fatwā), legal codification and education more widely. (Hallaq 1993; Kamali 2003; Auda 2008; Rahman 1982; Abu Zayd 2006).
Abstract:Women engaged in marine product processing play a crucial role in the national fisheries value chain, yet this strategic contribution has not been matched with formal recognition, access to resources, or decent welfare levels.…
evels. This study aims to analyze the influence of religiosity and social factors on the empowerment and welfare of marine product processing women at the National Fisheries Port (PPN) Karangantu, Serang City, Banten, as well as to formulate a development strategy based on the synergy of these two factors. This research employs a mixed-methods approach with a sequential explanatory design, combining quantitative methods through PLS-SEM analysis on 235 respondents, and qualitative methods through in-depth interviews and Focus Group Discussions (FGD). The results show that religiosity and social factors have a positive and significant effect on women’s empowerment, which in turn impacts welfare improvement across economic, social, and psychological dimensions. Findings also reveal that religious values which currently focus mainly on ritual aspects, alongside patriarchal social norms, serve as key barriers; meanwhile, community support and the integration of religious values into economic activities act as major reinforcing factors. Based on SWOT analysis, this study proposes strategies for strengthening local value-based institutions, integrating empowerment programs with religious activities, and advocating for policies that support coastal women. This research contributes new insights by presenting an integrated model of religiosity and social dimensions in the empowerment of women in the fisheries sector, an area that has not been widely explored in previous studies.
Abstract:Penelitian ini bertujuan untuk mengetahui dan menganalisis implementasi Program Bantuan Sosial Usaha Ekonomi Produktif (UEP) oleh Dinas Sosial Provinsi Gorontalo yang ditinjau berdasarkan teori implementasi kebijakan George…
rge C. Edwards III, meliputi aspek komunikasi (communication), sumber daya (resources), disposisi (disposition), dan struktur birokrasi (bureaucratic structure). Metode penelitian yang digunakan adalah penelitian kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Informan penelitian terdiri dari Koordinator UEP Provinsi Gorontalo, Koordinator UEP Kabupaten Bone Bolango, Pegawai Dinas Sosial, serta masyarakat penerima manfaat. Hasil penelitian menunjukkan bahwa implementasi Program Bantuan Sosial UEP oleh Dinas Sosial Provinsi Gorontalo telah berjalan, namun belum sepenuhnya optimal. Pada aspek komunikasi, sosialisasi program telah dilakukan melalui koordinasi lintas sektor, assessment, dan monitoring, tetapi penyampaian informasi di beberapa daerah masih belum merata. Pada aspek sumber daya, pelaksanaan program didukung oleh SDM yang kompeten, informasi berbasis assessment, kewenangan yang jelas, serta sarana dan prasarana yang memadai, namun masih terdapat kendala berupa keterbatasan waktu pelatihan dan kemampuan teknologi sebagian penerima manfaat. Pada aspek disposisi, pelaksana menunjukkan komitmen, tanggung jawab, dan responsivitas yang baik dalam melaksanakan program serta memberikan pendampingan berkelanjutan. Pada aspek struktur birokrasi, pelaksanaan program telah mengacu pada prosedur yang sistematis serta didukung koordinasi antarunit dan mekanisme monitoring-evaluasi berkala, namun luasnya wilayah kerja dan keterbatasan jumlah pendamping masih menjadi tantangan.
Abstract:The purpose of this study is to examine the development of education in Indonesia from the colonial era through the reform period, analyzed within the framework of legal foundations. The method employed in this article is…
s library research, which serves to elaborate on the discussion of Indonesian education during the colonial period and the post-independence era up to the reform era, viewed from a legal perspective. The findings indicate that education in the colonial period was politically driven, primarily serving Dutch interests in exploiting Indonesia’s natural resources and economy. In contrast, during the post-independence period through the reform era, education was implemented in a structured manner and underwent several refinements, beginning with the 1947 curriculum and continuing through 1952, 1964, 1968, 1975, 1984, 1994, 2004, 2006, 2013, and culminating in the Merdeka Curriculum. In the post-independence era, education was oriented toward shaping individuals based on the principles of Pancasila and the 1945 Constitution.
Abstract:Digitalization has become a key strategy for enhancing the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) amidst advances in information technology and changes in consumer behavior. The use of various digital…
gital platforms, such as social media, marketplaces, digital payment applications, and technology-based financial recording systems, is expected to improve operational efficiency and expand marketing reach. However, the level of digital technology utilization by 3 Kg LPG distribution outlets remains varied, necessitating a more in-depth study of the impact of digitalization on business performance. This study aims to analyze the impact of digitalization on MSME performance based on interviews with owners and managers of 3 Kg LPG distribution outlets under PT Pinang Baris Langit Biru. The study employed a qualitative approach with descriptive methods. Data were collected through in-depth interviews, observations, and documentation of 3 Kg LPG distribution outlets that have implemented digitalization in their business activities. Data analysis was conducted using the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The research results indicate that the implementation of digitalization has a positive impact on MSME performance, particularly at 3 Kg LPG distribution outlets, including increasing sales, expanding market share, accelerating transaction processes, improving promotional effectiveness, and simplifying business administration and financial management. However, several obstacles remain, such as low digital literacy, limited human resources, and limited access to technology. Therefore, support in the form of training, mentoring, and government policies is needed to improve digital capabilities at 3 Kg LPG distribution outlets so that digital transformation can proceed optimally.
Abstract:This study aims to map innovative solutions based on multi-stakeholder collaboration to optimize the implementation of the Child-Friendly Schools (CFS) Policy in Labuhanbatu Regency, which in practice still faces various…
obstacles. Through a descriptive qualitative approach with data collection techniques such as literature review, in-depth interviews, observations, and Focus Group Discussions (FGDs) in three elementary schools, this study identifies the root causes of the problems. The main findings reveal that the obstacles to the implementation of the CFS are multidimensional, including a substantial lack of understanding of the CFS among educators and parents, limited financial and human resources, resistance to changes in school culture, and weak coordination and active participation from all stakeholders, including children. The value and contribution of this study lies in the proposition of a systemic solution that fills the gap in existing literacy, which goes beyond problem identification. This study recommends a series of integrated innovative solutions, such as the use of digital platforms for outreach and complaints, continuous capacity building of educators, strengthening child participation through official forums, and most importantly, the establishment of a multi-stakeholder collaboration forum and the integration of the CFS policy into regional planning and budgeting (RPJMD/APBD). Key recommendations emphasize the establishment of a multi-stakeholder collaboration forum involving schools, local governments, communities, and the business world, as well as the establishment of an independent monitoring team to ensure accountability.